Tax payers will receive two coupons. The County of Maui mails out bills for: First Installment (Cycle 1) – Mailed on July 20 and due on or before August 20 for the period July 1 to December 31. Second Installment (Cycle 2) – Mailed on January 20 and due on or before February 20 for the period January 1 to June 30.

Circuit Breaker is a credit to real property taxes for taxpayers who are classified as homeowner who filed and was granted a home exemption claim under section 3.48.450. Upon proper application, a homeowner shall be entitled to a credit in the amount that the real property tax assessed on the homeowner property tax exceeds two per cent of household income. The credit shall be applied in equal pro rata amounts against each tax payment due for the tax year following the year in which an application for credit is submitted and granted.

Real Property taxes are assessed annually and are due in two equal installments. First Installment (Cycle 1) – Due on or before August 20 for the period July 1 to December 31. Second Installment (Cycle 2) – Due on or before February 20 for the period January 1 to June 30.

Generally, foreclosures are noticed in the classified ad section of the newspapers having "general circulation" in the State of Hawaii and at the Circuit Court within the judicial circuit where the property is located. In the State of Hawaii there are judicial and non-judicial foreclosures. The law governing judicial and non-judicial foreclosures is State law and can be found in the appropriate section of the Hawaii Revised Statutes. There is also a subset of foreclosures having to do with County real property tax liens. For information and procedures regarding County real property tax lien foreclosures sales, see the Maui County Code. Maui County Code RPT Liens and Foreclosures

Check the division website at http://www.mauipropertytax.com to see if our office has two records with the same mailing address. If this is the case, please call or provide our office with a change of address form which can be obtained on the website. Real Property Tax Division